C1 Part IX Child Benefit

Annotations:
Modifications etc. (not altering text)
C1

Pt. 9: transfer of functions in part (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49(2)(b), 61 (with s. 54(1)(3)(4)(6)(8)); S.I. 2003/392, art. 2

141AF1Entitlement after death of child F10or qualifying young person

1

If a child F7or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child F8or qualifying young person for a prescribed period following that week.

2

If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

a

a member of a married couple F2or civil partnership and living with the person to whom he was married F2or who was his civil partner, or

b

a member of an unmarried couple F3or a cohabiting same-sex couple,

that other member of the F4couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

3

If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

4

Where a person is entitled to child benefit in respect of a child F9or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).

5

In this section—

  • F5“civil partnership” means two people of the same sex who are civil partners of each other and are neither—

    1. a

      separated under a court order, nor

    2. b

      separated in circumstances in which the separation is likely to be permanent,

  • F5“cohabiting same-sex couple” means two people of the same sex who are not civil partners of each other but are living together as if they were civil partners,

  • “married couple” means a man and a woman who are married to each other and are neither—

    1. a

      separated under a court order, nor

    2. b

      separated in circumstances in which the separation is likely to be permanent, and

  • “unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.

F66

For the purposes of this section, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.